- Bakeries, Owego
- Banks, Owego
- Banquet Halls, Owego
- Baptist Churches, Owego
- Barber Shops, Owego
- Barbers, Owego
- Bariatricians, Owego - Weight Loss Doctors, Physicians & Surgeons (Eating Disorders & Bariatric Medicine)
- Bars, Owego
- Bars & Grills, Owego
- Beauty Salons, Owego
- Bed & Breakfast, Owego
- Bedding & Linens Stores, Owego - Bed Sheets, Quilts and Coverlets, Cushions, Pillows, Slipcovers & Bed & Table Linens
- Beer & Wine Stores, Owego
- Beer Taverns, Owego
- Beverage Stores, Owego
- Birth Control & Family Planning Clinics, Owego
- Blood Bank & Center, Owego
- Bonds, Owego
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- Book Stores, Owego
- Books, Magazines & Newspapers Stores, Owego - Bookstores
- Bowling Centers, Owego
- Brake Service & Repair, Owego - Brake Pads
- Breakfast Restaurants, Owego
- Bricks, Blocks & Stone Products, Owego - Companies, Wholesale, Manufacturers & Suppliers
- Builders & Contractors, Owego
- Builders & Contractors - More, Owego
- Building Hardware & Materials, Owego
- Building Materials, Owego - Wholesale, Manufacturers, Dealers & Suppliers
- Building Materials & Supplies, Owego
- Burglar Alarm Systems, Owego
- Bus Rental & Charter Bus Service, Owego
- Business & Professional Associations, Owego
- Business Insurance, Owego
- Business Legal Services, Owego
- Business Services, Owego
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